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The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010
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Climate change levy: claims
16. The amendment made by paragraph 33 is disregarded where, for the purpose of paragraph 64(1) of Schedule 6 to FA 2000(1) (repayments of overpaid levy), claims made are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.
(1)
2000 c. 17; sub-paragraph (1) was amended by section 99(1) of, and paragraphs 32 and 34 of Schedule 51 to, the Finance Act 2009.
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